Providing a Model of avoiding tax evasion based on the integrated aspects of finance, information and technology in the country's tax affairs organization

Document Type : Original Article

Authors
sahar hajializadeh 1
mahdi dasineh 2
hojatallah salari 2
hamid rostamijaz 3
1 Ph.D candidate Department Of accounting ، Bandar Abbas branch ،Islamic Azad university ، Bandar Abbas ،Iran
2 Assistant professor Department Of accounting ، Bandar Abbas branch ،Islamic Azad university ، Bandar Abbas ،Iran
3 Assistant professor Department of accounting ، Bandar abbas branch ،Islamic Azad university ، Bandar Abbas ،Iran
Abstract
This research was done to present a model of avoiding tax evasion based on the integrated ‎dimensions of finance, information and technology in the Tax Affairs Organization of the ‎country. The time period of this research was from the beginning of the winter of 1401 to the end ‎of the winter of 1402. The information required by the research for Interpretive Structural ‎Modeling (ISM) to provide the model was collected from among the experts, namely 14 experts ‎of the Tax Affairs Organization of the country, who have more than 10 years of work experience ‎and work experience in the electronic tax collection system. For the structural equation modeling ‎part, a researcher-made questionnaire was used, which was distributed and collected among 387 ‎accountants and tax auditors of companies admitted to the Tehran Stock Exchange. In this ‎research, using Interpretive Structural Modeling (ISM), In this research, using Interpretive ‎Structural Modeling (ISM), a model was designed to use the capabilities of information ‎technology, financial systems to avoid tax evasion. Then, based on the model obtained, the ‎relationships of the variables were re-examined using Structural Equation Modeling (SEM). ‎Finally, structural equation modeling showed that the capabilities of information technology, ‎financial systems have a positive effect on reducing tax evasion‏.‏
Keywords
‎Information dimensions
technology dimensions
tax evasion
information technology capabilities
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